Accounting Desk Book (2016)

Topics and Content

• FINANCIAL REPORTING
• Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
• Chapter 2: Revenue and Expenses
• Chapter 3: Stockholders' Equity
• Chapter 4: Statement of Cash Flows
• Chapter 5: Segment Reporting
• STANDARDS
• Chapter 6: Actions of the Financial Accounting Standards Board
• Chapter 7: Consolidation of Variable Interest Entities
• Chapter 8: Governmental Accounting
• Chapter 9: Governmental Fund Accounting
• Chapter 10: Not-for-Profit or Exempt Organizations
• Chapter 11: International Standards: Accounting
• Chapter 12: International Standards: Auditing, Ethics, Public Sector
• ACCOUNTING PROCEDURES
• Chapter 13: Cost Accounting
• Chapter 14: Budgeting for Profit Planning and Budgetary Control
• Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
• Chapter 16: Auditor Independence and the Audit Committee
• Chapter 17: Taxpayer Rights
• NICHE TOPICS
• Chapter 18: Practice Before the IRS and the Power of Attorney
• Chapter 19: Internet Accounting
• Chapter 20: E-Commerce
• Chapter 21: Insurance Accounting
• Chapter 22: Expert Witness
• Chapter 23: Internal Controls for Small Businesses
• SEC ACCOUNTING & OVERSIGHT
• Chapter 24: The Securities and Exchange Commission -- Organization and the Acts
• Chapter 25: The Securities and Exchange Commission -- Materiality
• Chapter 26: The Sarbanes-Oxley Act of 2002
• Chapter 27: Public Company Accounting Oversight Board
• INVESTMENTS
• Chapter 28: Equity Strategies
• Chapter 29: Advanced Equity Strategies
• Chapter 30: Debt Securities
• Chapter 31: Demystifying Funds
• Chapter 32: Mutual Funds
• Chapter 33: Reverse Mortgages
• TAX MATTERS
• Chapter 34: Recent Tax Changes
• Chapter 35: Insolvency, Debt Forgiveness and Bankruptcy
• Chapter 36: Depreciation
• Chapter 37: Asset Valuation for Tax Purposes
• Chapter 38: Business Use of a Home
• Chapter 39: Limited Liability Companies
• Chapter 40: Independent Contractor or Employees?
• Chapter 41: Tip Income
• Chapter 42: The Legal Environment of Accounting -- Federal Law and Cases Impacting Accountants

• Appendix A: Financial Planning Tables
• Appendix B: Index to Journal Entries
• Appendix C: Tax Terminology
• Appendix D: Investment Vocabulary
• Appendix E: The Going Concern Company
• Appendix F: Guidelines for Interim Reporting
• Appendix G: Reporting Cash Payments of Over $10,000
• Appendix H: Goodwill
• Appendix I: Foreign Currency Translations
• Appendix J: The FASB Codification Project and International Convergence
• Appendix K: Whistleblower Program

Lois Ruffner Plank is the co-editor of the Encyclopedia of Accounting Systems and she helped to create the Accounting Desk Book with her late husband, Tom. M. Plank. Her career in public relations, marketing and professional publishing spans several decades in which she has edited professional journals, books and newspapers.

Donald Morris, Ph.D., CPA, M.S. (Taxation) worked in public accounting for 17 years and headed his own accounting firm for more than a decade. He now serves as professor of accounting at Eastern New Mexico State University. Professor Morris teaches accounting, auditing, tax, ethics and fraud courses.

Bryan R. Plank is a Vice-President with a large securities firm in San Diego. Mr. Plank has more than 20 years experience in the securities industry and currently serves on the NASD committee for the Los Angeles District.

Christie Plank Ciraulo is a professional writer, researcher and media consultant. In addition to her work on the Accounting Desk Book, she also assists in the Encyclopedia of Accounting Systems. She has contributed to the development, research, writing and editing of the Accounting Desk Book for several editions.